Home > Income Tax Act 2025 > Chapter XVII Last Updated: Oct 09th 2025

Chapter XVII : Special Provisions Relating To Certain Persons

Income tax act 2025 is organised by chapters that groups related sections of the tax law. "Chapter XVII" is related to "Special Provisions Relating To Certain Persons".

1. "Chapter XVII" as per act

List of new section codes and a short description of each section.

Section	Description of Section	Section Details
1	Legal representative.	Section-302
2	Representative assessee.	Section-303
3	Liability of representative assessee.	Section-304
4	Right of representative assessee to recover tax paid.	Section-305
5	Who may be regarded as agent.	Section-306
6	Charge of tax where share of beneficiaries unknown.	Section-307
7	Charge of tax in case of oral trust.	Section-308
8	Method of computing a member's share in income of association of persons or body of individuals.	Section-309
9	Share of member of association of persons or body of individuals in income of association or body.	Section-310
10	Charge of tax where shares of members in association of persons or body of individuals unknown, etc.	Section-311
11	Executor.	Section-312
12	Succession to business or profession otherwise than on death.	Section-313
13	Effect of order of tribunal or court in respect of business reorganisation.	Section-314
14	Assessment after partition of Hindu undivided family.	Section-315
15	Shipping business of non-residents.	Section-316
16	Assessment of persons leaving India.	Section-317
17	Assessment of association of persons or body of individuals or artificial juridical person formed for a particular event or purpose.	Section-318
18	Assessment of persons likely to transfer property to avoid tax.	Section-319
19	Discontinued business.	Section-320
20	Association dissolved or business discontinued.	Section-321
21	Company in liquidation.	Section-322
22	Liability of directors of private company.	Section-323
23	Charge of tax in case of a firm.	Section-324
24	Assessment as a Firm.	Section-325
25	Assessment when section 325 not complied with.	Section-326
26	Change in constitution of a firm.	Section-327
27	Succession of one firm by another firm.	Section-328
28	Joint and several liability of partners for tax payable by firm.	Section-329
29	Firm dissolved or business discontinued.	Section-330
30	Liability of partners of limited liability partnership in liquidation.	Section-331
31	Application for registration.	Section-332
32	Switching over of regimes.	Section-333
33	Tax on income of registered non-profit organisation.	Section-334
34	Regular income.	Section-335
35	Taxable regular income.	Section-336
36	Specified income.	Section-337
37	Income not to be included in regular income.	Section-338
38	Corpus donation.	Section-339
39	Deemed corpus donation.	Section-340
40	Application of income.	Section-341
41	Accumulated income.	Section-342
42	Deemed accumulated income.	Section-343
43	Business undertaking held as property.	Section-344
44	Restriction on commercial activities by a registered non-profit organisation.	Section-345
45	Restriction on commercial activities by registered non-profit organisation carrying out advancement of any other object of general public utility.	Section-346
46	Books of account.	Section-347
47	Audit.	Section-348
48	Return of income.	Section-349
49	Permitted modes of investment.	Section-350
50	Specified violation.	Section-351
51	Tax on accreted income.	Section-352
52	Other violations.	Section-353
53	Application for approval for purpose of section 133(1)(b)(ii).	Section-354
54	Interpretation.	Section-355

2. Help and useful links for "Chapter XVII"

1. Income Tax Help Center
2. Income Tax Act 2025 Home

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Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.